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Court of Justice of the European Union (CJEU) rules in European Commission v Ireland

The CJEU has rejected the European Commission’s contention that Ireland’s VAT grouping provisions contravened EU law by allowing “non-taxable persons” to be included in the provisions.

The Commission has mounted a similar challenge to the VAT grouping rules in a number of Member States, including the UK. The CJEU is due to deliver its judgments in a number of these VAT grouping infringement cases (the Commission’s challenge to the UK’s rules among them) on 25 April 2013. This case is likely to affect the outcome of the case against the UK and similar challenges based on companies that do not carry on an “economic activity” for VAT purposes (eg holding companies) being allowed into VAT groups. For further details click here.

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